Finance Act, 1946
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Abolition of entertainments duty on admission to balls and dances. |
13.—(1) On and after the 1st day of August, 1946, the excise duty referred to as entertainments duty in and chargeable under section 1 of the Finance (New Duties) Act, 1916, as amended by subsequent enactments shall not be charged or levied on payments for admission to any ball or dance. | |
(2) Subsection (2) of section 25 of the Finance Act, 1932 (No. 20 of 1932), and subsection (6) of section 10 of the Finance Act, 1943 (No. 16 of 1943), are hereby repealed as on and from the 1st day of August, 1946. |